CLA-2-84:RR:NC:1:103 H84960
Mr. Ramon A. Cabre
R.A.C. & Associates
PO Box 190543
San Juan, PR 00919-0543
RE: The tariff classification of a french fry vending machine from Spain
Dear Mr. Cabre:
In your letter dated July 18, 2001 you requested a tariff classification ruling.
Descriptive information submitted with your ruling request indicates the vending machine is a free-standing unit which automatically cooks and dispenses french fried potatoes in about one minute. The machine basically consists of a cabinet, a freezer unit in which frozen french fries are stored, a fryer, a weighing system, an odor and smoke filter system, an electronic coin box, and an electronic microprocessor controller. To obtain a serving of french fries, a customer inserts the appropriate amount of money into a coin slot and presses buttons for any desired options (such as ketchup or other dressing). A worm screw transports the potatoes from the freezer to a scale until a pre-set weight is reached. The potatoes are then moved to the fryer, which contains oil heated to the temperature needed to cook the potatoes. Once fried, a rotator mechanism removes the potatoes from the oil, allows them to drain, and dumps them into a paper tray. The machine then dispenses ketchup, salt, or other dressings onto the fries, as well as a small plastic fork. A system of filters prevents any smoke or odors from escaping the machine. The controller continuously monitors the temperature of the oil and frozen potatoes to ensure safety and prevent overheating.
The applicable subheading for the french fry vending machine will be 8476.81.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for automatic goods-vending machines…: other machines: incorporating heating or refrigerating devices. The rate of duty will be free.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Horowitz at 212-637-7027.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division